May 18, 2000



Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We have read Item 4 of Form 8-K dated May 18, 2000 of Tapistron International,
Inc. and are in agreement with the statements contained therein, except we are
not in a position to agree or disagree with the statements that the decision was
by recommendation of the Audit Committee to the Board of Directors and that the
Board unanimously approved the recommendation of the Audit Committee to
disengage from the above independent accountants.


Very truly yours,


/s/ Dudley, Hopton-Jones, Sims &  Freeman, PLLP